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The Arunachal Pradesh Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 38, Vol. XVII, Naharlagun, Wednesday, May 5, 2010, Vaisakha 15, 1932 (Saka)

GOVERNMENT OF ARUNACHAL PRADESH

LAW AND JUDICIAL DEPARTMENT
ARUNACHAL PRADESH CIVIL SECRETARIAT
ITANAGAR
________

NOTIFICATION

The 3rd May, 2010

No. LAW/LEGN-14/2010- The following Act of the Arunachal Pradesh Legislative

Assembly which received the assent of the Governor of Arunachal Pradesh is hereby
published for general information.

(Received the assent of the Governor on 20-04-2010)

THE ARUNACHAL PRADESH ENTRY TAX ACT, 2010

(ACT NO.5 OF 2010)

AN

ACT

to levy a tax on the entry of goods into any local area in the State of Arunachal Pradesh for
consumption, use or sale therein for the purpose of providing the infrastructure and
amenities to facilitate trade and commerce within the State of Arunachal Pradesh.

Whereas it is expedient to provide for the imposition of tax on the entry of goods into any Preamble
local area in Arunachal Pradesh for consumption, use for sale therein for the purpose of
providing the infrastructure and amenities to facilitate trade and commerce within the State of
Arunachal Pradesh and for matters connected therewith or incidental thereto;

BE it enacted by the Legislative Assembly of Arunachal Pradesh in the Sixty-first Year of the
Republic of India as follows:-
Short title,
1. (1) This Act may be called the Arunachal Pradesh Entry Tax Act, 2010. extent and
commencement
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(2) It extends to the whole of the State of Arunachal Pradesh.

(3) It shall be deemed to have come into force on and from the first day of April,
2005.

2. (1) In this Act, unless the context otherwise requires,- Definitions

(a) Assessing Authority in relation to any importer means the authority

competent to assess such importer;

(b) Entry of goods into a local area with all its grammatical variations and
cognate expressions, means, entry of goods into a local area from any place
outside that local area including a place outside the State for consumption, use
or sale therein;

(c) Entry Tax means a tax on the entry of goods into a local area for
consumption, use or sale therein, levied and payable in accordance with the
provisions of this Act;

(d) Fund means the Arunachal Pradesh Trade Development Fund;

(e) Importer means a dealer or any other person, who in any capacity, whether
on his own account or on account of a principal or any other person, effects or
causes to be effected the entry of goods as specified in the Schedule into a
local area or takes delivery or is entitled to take delivery of goods on its entry
into a local area for consumption, use or sale therein and includes,-

(i) every person who carries on the business of transfer of property in goods
(whether as goods or in some other form) involved in the execution of a
works contract,

(ii) every person who carries on business of transfer of the right to use any
goods for any purpose (whether or not for a specified period) for cash,
deferred payment or other valuable consideration.

Explanation: In case of any goods specified in the Schedule, which is

transported through pipelines into a local area, the ultimate recipient of the
goods in the local area shall be deemed to be the importer;

(f) Import value means the value of goods specified in the Schedule as
ascertained from the original invoice and includes the charges paid or payable
for insurance, excise duty, freight charges and all other charges incidentally
levied on the purchase of such goods:

Provided that where the import value is not ascertainable on account of non-
production or non-availability of original invoice, or where invoice produced
is proved to be false, or if such goods have been procured or obtained
otherwise than by way of purchase, the import value shall be determined on
the basis of fair market value of such goods:
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Provided further that in the case of Specified Goods both old and new which
are being imported into local area for use therein for a specified period and are
taken back after completion of use, the import value shall be-

Period of use of the Specified Goods in years X Value of the Specified Goods
Life of the Specified Goods in years.

Explanation: Where the Specified Goods is new, the value of the Specified
Goods shall be import value as defined above. In case of old Specified
Goods, the value shall be determined as per depreciated value.

(g) Local area means any area of the State within the limits of any local
authority including any area-

(i) Panchayats at district, intermediary and village level constituted under the
Arunachal Pradesh Panchayati Raj Act, 1997.

(ii) Any local authority like Municipality, District Urban Development

Authority, etc. constituted under an Act or Order of the State Government;

(h) Motor vehicle means a motor vehicle as defined in clause (28) of section 2
of the Motor Vehicles Act, 1988 including motor cars, motor taxi cabs, motor
cycles, motor cycle combinations, motor scooters, motorette, motor
omnibuses, motor vans, motor lorries and chassis of motor vehicles and bodies
or tankers built or meant for mounting on chassis of motor vehicles, tractors,
bulldozers, excavators, cranes, dumpers, three wheelers, road rollers and earth
movers;

(i) Prescribed means prescribed by rules made under this Act;

(j) Schedule means Schedule under the Arunachal Pradesh Goods Tax Act,
2005;

(k) Section means a section of this Act;

(l) Specified Goods means goods specified in the Schedule;

(m) State Government means the Government of Arunachal Pradesh.

(2) All expressions used but not defined in this Act and defined in the Arunachal
Pradesh Goods Tax Act, 2005 shall have the same meanings respectively assigned
to them in that Act.
Levy of Tax
3. (1) Subject to the other provisions of this Act, there shall be levied and collected an
entry tax on the entry of specified goods into any local area for consumption, use
of sale therein, at the rates respectively specified against each item in the
Schedule. The entry tax shall be leviable on the import vale of the specified goods
and shall be paid by every importer of such goods:

Provided that no entry tax shall be levied under this section on the entry of
specified goods into a local area, if it is proved to the satisfaction of the assessing
 LatestLaws.com

authority, in such manner as may be prescribed, that such goods have already been
subjected to entry tax or that the entry tax has been paid by the importer or any
other person under this Act in respect of the same goods.

Provided further that in case of Specified Goods both old and new which are being
imported into a local area for use therein for a specified period and are taken back
after completion of use, entry tax shall be payable for the period of use, on the
value of Specified Goods, which will be proportional to the period of use, value
and life of the Specified Goods as provided in clause (f) of sub-section (1) of
section 2.

(2) Where an importer of specified goods liable to pay tax under this Act, being a
dealer in the specified goods, becomes liable to pay tax under the Arunachal
Pradesh Goods Tax Act, 2005 by virtue of the sale of such specified goods, then
his liability under the Arunachal Pradesh Goods tax Act, 2005 shall be reduced to
the extent of tax paid under this Act.

(3) The State Government may, by notification in the Official Gazette, in the public
interest or taking into account the infrastructure and amenities provided or to be
provided to facilitate trade and commerce, vary the rates of tax of the specified
goods and on such notification being issued, the Schedule shall be deemed to have
been amended accordingly:

4. (1) Notwithstanding anything contained in section 3, there shall be levied and Levy of Tax
collected a tax on the entry of any motor vehicle into a local area for use or sale on motor
therein by an importer which is liable for registration or assignment of a new vehicle
registration mark in the State under the Motor Vehicles Act, 1988 excluding
light motor vehicle including three and two wheelers for personal use.

(2) The tax shall be payable and paid by an importer within thirty days from the date
of the entry of a motor vehicle into the local area or before an application is made
for registration of the vehicle under the Motor Vehicles Act, 1988, whichever is
earlier.

(3) No tax shall be levied and collected in respect of a motor vehicle which is
registered in any Union Territory or any other State under the Motor Vehicles Act,
1988, fifteen months prior to the date on which a new registration mark is
assigned in the State under the said Act.

(4) Where any person causes entry of a motor vehicle into a local area within a period
of fifteen months from the date of registration of such vehicle in any Union
Territory or any other State under the Motor Vehicles Act, 1988, and that such
entry is occasioned as a result of shifting of the place of his residence from such
Union Territory or State into this State, the Commissioner may exempt such
person from payment of entry tax on entry of such motor vehicle subject to
production of proof in this regard.

(5) Notwithstanding anything contained in any other law for the time being in force,
where the liability to pay tax in respect of a motor vehicle arises under this Act
and such motor vehicle is required to be registered or a new registration mark is
required to be assigned to it in the State under the motor Vehicles Act, 1988, no
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Registering Authority shall either register any such motor vehicle or assign any
new registration mark to such motor vehicle unless payment of such tax has been
made by the person concerned in respect of such vehicle.

5. Notwithstanding anything contained in this Act, the State Government may, by Composition
notification published in the Official Gazette and subject to such conditions and of tax
liability.
restrictions, if any, as may be specified therein, permit any class of importer to pay in
lieu of the tax payable under this Act, for any period, an amount linked with the
volume or quantity of specified goods or some such other thing to be determined by
the State Government by way of composition and to be paid at such intervals and in
such manner, as may be specified in such notification.

6. (1) Notwithstanding anything contained in section 3, the Commissioner may subject to

Exemption
such conditions and restrictions as it may impose, exempt, any Government from tax
department, fully or partially from payment of entry tax on any specified goods, if
such specified goods are provided free of cost by the Government of India or its
Agency, thereof under any scheme for public utility.

(2) The State Government may, by notification in the Official Gazette, grant
exemption to any organization or undertaking of the Central Government or of the
State Government, retrospectively or prospectively, in respect of such goods as
may be specified in such notification, from payment of entry tax on entry of such
goods into any local area for consumption or use therein provided that such goods
are the exclusive property of such organization or undertaking.

(3) The State Government, if considers it necessary in the public interest so to do, may
by notification in the Official Gazette, subject to such conditions and restrictions
as it may impose, exempt, any importer or class of importers, fully or partially
from payment of entry tax on any specified goods and the State Government may
also grant such exemption retrospectively:

Provided that the State Government may withdraw any such exemption at any
time, as it may think fit and proper.

Principles 7. The entry tax payable by an importer shall be levied in accordance with the principles
governing entry given in the explanation:-
tax
Explanation: - entry tax shall not be payable unless the importer effects entry of the
specified goods into a local area;
Authorities and
Administration 8. Subject to the provisions of the Act and the rules made there under, the administration
of tax of this Act shall vest in the authorities specified in or under the Arunachal Pradesh
Goods tax Act, 2005 and accordingly, the said authorities, may exercise all or any of
the powers conferred upon them by or under that Act.
Applicability of
the provisions 9. Subject to the provisions of this Act and rules made there under, wherever the
of the provisions of this Act are silent, the relevant sections of the Arunachal Pradesh Goods
Arunachal tax Act, 2005 and the rules made there under, orders, notifications issued there under
Pradesh Goods shall mutatis mutandis apply to an importer in respect of entry tax levied and payable
Tax Act, 2005 under this Act, as if those sections were mutandis incorporated in this Act and the
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rules framed and orders and notification issued under those sections were mutatis
mutandis issued under the relevant sections so incorporated under this Act.
Utilization of
the proceeds of
10. (1) The proceeds of the entry tax minus cost of collection, shall be credited and
entry tax levy appropriated to the Fund constituted under this section by notification in the
under the Act. Official Gazette and shall be utilized in the local area of collection on the basis of
amount collected exclusively for the development of infrastructures or amenities
to facilitate trade, commerce and intercourse and I shall include the following:-

(a) construction, development and maintenance of roads and bridges for linking
the market and commercial areas to their hinterlands as well as important
public buildings,

(b) creation, development and maintenance of infrastructure for supply of

electrical energy, water supply and sanitation and other infrastructure for
furtherance of trade, commerce and intercourse,

(c) any other purpose connected with the development of trade and commerce or
for facilities relating thereto which the State Government may specify by
notification,

(d) providing finance, aids, grants and subsidies to local bodies and Government
agencies for the purposes specified in clauses (a), (b) and (c).

(2) The amount realized as entry tax shall not be used for the purposes other than
those specified in sub-section (1).

(3) The State Government shall transfer the proceeds of entry tax already collected
under Arunachal Pradesh Goods Tax Act, 2005, after deducting there from, the
sum utilized under clause (a) to (d) of sub-section (1) to the fund constituted under
this Act and such amount on being transferred to the fund shall be utilized for the
purposes specified in sub-section (1).

(4) The tax under this Act shall be continued to be levied till such time as is required
to improve the infrastructure or amenities to facilitate trade and commerce.

Constitution of 11. (1) There shall be a Board consisting of a Chairperson and following ex-officio
Board and its members:-
functions

(a) Chief Secretary, Arunachal Pradesh Chairperson

(b) Secretary/Commissioner Ex-Officio Member
(Finance),Arunachal Pradesh
(c) Secretary/Commissioner (Planning), Ex-Officio Member
Arunachal Pradesh
(d) Secretary/Commissioner (PWD), Ex-Officio Member
Arunachal Pradesh
(e) Secretary/Commissioner (UD), Arunachal Ex-Officio Member
Pradesh
(f) Secretary/Commissioner (RD), Arunachal Ex-Officio Member
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Pradesh
(g) Secretary/Commissioner (Tax & Excise), Ex-Officio Member
Arunachal Pradesh
(h) Excise & Taxation Commissioner, Member-Secretary
Arunachal Pradesh

(2) The Headquarter of the Board shall be at Itanagar.

(3) The Board shall perform the following functions:-

(i) It shall ensure that the funds generated under this Act shall be utilized
exclusively for facilitating trade, commerce and industry in the State.

(ii) It shall identify the areas, which require immediate development or

maintenance of infrastructure facilities out of proceeds of tax.

(iii) It shall accordingly recommend allotment of proceeds of tax for the purposes
specified in sub-section (1) of section 10.

(iv) It shall ensure that the proceeds of tax collected under this Act are not much
more than the amount actually required for development of local areas.

12. (1) The State Government may, subject to the condition of previous publication, make Power of
Government to
rules for carrying out the purposes of this Act:
make rules

Provided that if the State Government is satisfied that circumstances exist which
render it necessary for it to take immediate action, if any, it may make any rules
without such previous publication:

Provided further that any rule under this Act may be made so as to have the
retrospective effect.

(2) In particular and without prejudice to the generality of the foregoing power, such
rules may provide for,-

(a) the manner and procedure of deposit of tax under appropriate Head of
Accounts and the manner in which the proceeds of the tax shall be utilized;

(b) all matters expressly required or allowed by this Act to be prescribed;

(c) the fees to be paid in connection with the registration, memorandum of

appeals, petition for revisions, certified copies of orders, petitions, other
matters and any other matter ancillary or incidental thereto; and

(d) any other matter for which there is no provision or no sufficient provision in
this Act and for which provision is, in the opinion of the State Government,
necessary for giving effect to the purposes of this Act.
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(3) In making any rules under this section, the State Government may direct that a
breach thereof shall be punishable with fine not exceeding five thousand rupees
and, when the offence is a continuing one, with a daily fine not exceeding one
hundred rupees during the continuance of such offence.

(4) Every rule made by the Government of Arunachal Pradesh under this Act shall be
laid before the Legislative Assembly of Arunachal Pradesh while it is in session
for a total period of ten days which may be comprised in one session or in two or
more successive sessions and if before expiry of the session in which it is so laid
or the sessions immediately following the session or the successive sessions
aforesaid, the Legislative Assembly makes any modification in the rule or resolves
that the rule should not be made, the rule shall thereafter have effect only in such
modified form or be of no effect, as the case may be; so, however, that any such
modification or annulment shall be without prejudice to the validity of anything
previously done under that rule.

Validation 13. Notwithstanding anything contained in any judgment, decree or order of any Court or
other authority to the contrary, entry tax levied or collected or purported to have been
levied or collected under the Arunachal Pradesh Goods Tax Act, 2005, as amended
from time to time, and all actions taken, things done, rules made, notifications issued
or purported to have been taken, done, made or issued under the said Act shall, for all
purposes, be deemed to be and to have under the provisions of this Act, as if this Act
were in force at all material times and accordingly,-

(a) no suit or other proceedings shall be maintained or continued in, or before any
court, tribunal or other authority for the refund of any amount received or realized
by way of such tax;

(b) no court, tribunal or other authority shall enforce any decree or order directing the
refund of any amount received or realized by way of such tax;

(c) any proceeding, act or thing which could have been validly taken, continued or
done for the levy or collection of such tax at any time under the provisions of the
said Act but which had not been taken, continued or done, may be taken.
continued or done.

Repeal and 14. (1) The provision of entry Tax under section 3(1) (b) and 3 (2) (b) of the Arunachal
Saving Pradesh Goods Tax Act, 2005 is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the Act so
repealed shall be deemed to have been bone or taken under the corresponding
provisions of this Act, as if this Act were in force at all materials times, and,
anything done or any action taken under this Act shall be deemed to have been
done or taken under the corresponding provisions of this Act, as if this Act were in
force at all material times.

C.P. Mansai,
Secretary to the
Government of Arunachal Pradesh
Itanagar